CBDT Invites Public Feedback on Draft Income Tax Rules and Forms
The Central Board of Direct Taxes (CBDT) has officially announced the release of draft income tax rules and forms for public consultation. This significant move, made on Saturday, February 7, 2026, marks a crucial step in the government's efforts to streamline and modernize India's tax framework.
Public Consultation Period and Implementation Timeline
According to the CBDT announcement, the draft rules and forms will be available for public feedback for a 15-day period, starting from the release date. The feedback portal will remain open until February 22, 2026. "The draft rules and forms shall remain in public domain for a period of 15 days i.e. up to 22 February 2026," stated the CBDT in its recent release.
The central government aims to implement the new Income Tax Act 2025 from April 1, 2026. The CBDT has urged all stakeholders and members of the public to thoroughly review these draft documents and provide their considered feedback. "All stakeholders and members of public are requested to go through these draft rules and forms, and provide considered feedback on the same so as to make the exercise of framing of subordinate legislation more participative and effective," the announcement emphasized.
How to Submit Feedback to CBDT
Taxpayers interested in submitting public feedback on the new income tax draft rules and forms can follow these step-by-step instructions:
- Visit the official Income Tax e-filing portal's feedback link or use the direct link provided.
- Enter your name and mobile number for verification purposes.
- Enter the One-Time Password (OTP) received on your registered mobile number.
- A new window will appear with two options: Forms and Rules. Select the appropriate category.
- Write your detailed public feedback in the designated text box.
- Submit the feedback form to complete the process.
The CBDT has clarified that "the feedback is also proposed to be obtained rule-wise and form-wise," ensuring a structured and comprehensive review process.
Objectives and Rationalization of New Tax Laws
The Income Tax Department's primary objective with these new rules is to rationalize and simplify tax provisions across India. This initiative aims to enhance ease of understanding and comprehension for all users, from individual taxpayers to corporate entities.
"The process simplifications proposed will help in ease of living and general ease of business across all sections of taxpayers," explained the CBDT in its official release. This move is part of a broader effort to reduce complexity and improve efficiency in tax administration.
Currently, the Income Tax Act 1961 comprises 511 rules and 399 forms, creating a substantial administrative burden. The government is now moving to significantly cut down this volume by eliminating redundancy and consolidating rules wherever possible.
The new Income Tax Act 2025 will feature 333 rules and 190 forms, representing a major reduction in both categories. This streamlining effort is expected to make tax compliance more straightforward and less time-consuming for taxpayers while maintaining necessary regulatory oversight.
This public consultation period represents a critical opportunity for citizens and businesses to contribute to shaping India's future tax landscape, ensuring that the final implementation reflects practical needs and concerns.
